HARTWICK COLLEGE, AURELIA OSBORN FOX MEMORIAL HOSPITAL SOCIETY, AND RAILROAD AND LOCAL YOUNG MEN’S CHRISTIAN ASSOCIATION OF ONEONTA, N.Y., PLAINTIFFS-APPELLEES, v. UNITED STATES OF AMERICA, DEFENDANT-APPELLANT. No. 1170, Docket 85-6342.United States Court of Appeals, Second Circuit.Argued April 4, 1986. Decided September 18, 1986. Page 609 Michael J. Roach, Tax Div., U.S. Dept. of Justice, Washington, […]